Short answer: the Abyss AB1-266 Phi TC. It ranks #217 of 481 over-ear headphones by sound quality, rated 3.6/5, at $5,995. The Focal Utopia 2022 ranks #239, rated 3.5/5, at $4,999, $996 cheaper, a saving that is not big enough to make up the sound-quality gap.
Why pick the Abyss AB1-266 Phi TC: Oratory1990’s measurement gives it a preference score of 73, and air above 10 kHz is lifted about 3 dB, giving cymbals and room sound a light, airy sheen. The tradeoff: Bass sits about 6 dB below target under 60 Hz and 3 dB low from 60 to 200 Hz, so kick drums and bass lines sound thin, and treble from 6 to 10 kHz is about 6 dB low with a 10 dB dip near 6.5 kHz that veils detail.
What the Focal Utopia 2022 does well: The midrange is very close to target, within about 0.7 dB from 60 Hz through 3 kHz, so vocals and instruments sit naturally. The tradeoff: Sub-bass is about 5.5 dB under target and treble is about 5.4 dB low from 6 to 10 kHz, with a 12.6 dB dip near 10 kHz, so cymbals and air sound muted and deep bass lacks rumble.
Buy the Abyss AB1-266 Phi TC. It is rated higher for sound quality, and saving $996 with the Focal Utopia 2022 does not make up for the sound-quality gap.
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Oratory1990’s measurement gives it a preference score of 73, and air above 10 kHz is lifted about 3 dB, giving cymbals and room sound a light, airy sheen.
Abyss $5,995.00 eBay
The midrange is very close to target, within about 0.7 dB from 60 Hz through 3 kHz, so vocals and instruments sit naturally.
Amazon $4,999.00 eBayPrices on this page were last checked October 16, 2026 at 5:46 PM UTC. Product prices and availability are accurate as of that date/time and are subject to change; the price and availability shown on Amazon at the time of purchase will apply to the purchase of this product.
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Specifications Side By Side
| Abyss AB1-266 Phi TC | Focal Utopia 2022 | |
|---|---|---|
| Price | $5,995.00 | $4,999.00 |
| Ranked | #217 of 481 in Over-Ear Headphones | #239 of 481 in Over-Ear Headphones |
| Form Factor | Over-ear | Over-ear |
| Harman Preference Score | 73 (measured by oratory1990, via AutoEQ) | 71 (measured by oratory1990, via AutoEQ) |
| Deviation From Target | 2.81 dB standard deviation | 2.62 dB standard deviation |
| Tonal Tilt | -0.39 (negative is warmer, positive brighter) | -0.70 (negative is warmer, positive brighter) |
| Sub-bass Extension | Within 6 dB of target down to 20 Hz (-5.7 dB at 30 Hz) | Falls 6 dB below target at 30 Hz (-6.0 dB at 30 Hz) |
| Connection | Wired | Wired |
| Back | Open | Open |
| Driver Type | Planar magnetic | Dynamic |
| Drivers | 1 x 66mm planar magnetic | 1 x 40mm dynamic |
| Impedance | 50 ohms | 80 ohms |
| Sensitivity | 88 dB/mW | 104 dB SPL/mW |
| Weight | 1.4 lbs (640 g) | 1.1 lbs (490 g) |
| Frequency Response | 5Hz - 45kHz (Manufacturer specified) | 5Hz - 50kHz (Manufacturer specified) |
| Built-in Microphone | No | No |
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